Towns > Edinburgh > 1846-1975 - Post Office Edinburgh and Leith directory > 1882-1883

684
STAMP DUTIES, ETC.
CONVEYANCING AND LAND TRANSFER (SCOTLAND)
ACT, 37 and 38 Vict. c. 94, STAMP DUTIES ON
INSTRUMENTS, FORMS IN SCHEDULES TO ACT.
Scli. A. Notice to superior on change of owner-
ship. — Not liable to stamp duty.
Sch. C. Minute for effecting consolidation of
lands. — peed stamp duty, 10s.
Sch. D. Memorandum of allocation of feu-duty.
— Deed stamp duty, 10s.
Sch. F. Discharge of casualties. — Conveyance on
sale stamp duty.
Sch. G. Memorandum constituting a feu- duty,
or additional feu-duty, where the superior has
elected to have the redemption money of a casualty
converted into an annual sum. — Stamp duty, § 72(2)
33 and 34 Vict. c. 97; Conveyance on sale duty on
the total amount which will or may be payable during
the period of 20 years next after the day of the date
of the instrument.
See § 24 of 37 and 38 Vict. c. 94, where the
casualty is converted into feu-duty at the
constitution of the feu right.
Sch. I. Docquet where granter of deed cannot
write. — Does not appear liable to stamp duty.
Sch. L. No. 1. Certificate by N.P. where lands
are sold under heritable security, and no surplus
emerges.
No. 2. Certificate by N.P. where lands have been
redeemed of heritable security, but discharges
cannot be obtained.
Notarial instruments for registration in Register
of Sasines, stamp duty, 5s.
Sch. M. Assignation of right of relief, etc., § 50,
37 and 38 Vict. c. 94. — Deed stamp duty, 10s.
Sch. N. Instrument by N.P. in favour of a
general disponee or assignee in right of a heritable
security.
Notarial instrument for registration in Register of
Sasines, stamp duty, 5s.
STAMP AND LEGACY DUTIES, ETC.
The following is a list of Stamp Duties according to the schedule of the Act 33 and 34 Vict. c. 97
(amended by 34 Vict. c. 4, 34 and 35 Vict.-c. 103, and 35 and 36 Vict. c. 20, and other Acts), with the
Duty on Policies of Insurance, Letters Patent, Patent Medicine, and Plate, and Inventory, Legacy, and
Succession Duties, which remain under the former Acts. Generally, the items are given in the words
of the schedule. When the sections are merely cited without the Act, they are the sections of 33 and
34 Vict. c. 97. All items in the schedule of the Act relating solely to England and Ireland are excluded.
In the same session were passed the Acts 33 and 34 Vict. c. 98, Stamp Duties Management, and 33 and
34 Vict. c. 99, repealing certain enactments relating to the Stamp Duties. The Duties came into
operation on the 1st January 1871.
The exemptions in other Acts in force are preserved (§ 3).
The attention of the public may be directed to duty, if made for any other valuable consideration,
the following matters :
1. The general deed duty, or duty on a deed not
otherwise charged, is reduced to 10s.
2. Progressive duty on words is not imposed.
3. Provisions are made for charging ad valorem
duty on conveyances in respect of periodical pay-
ments or annuities. — § 72.
4. An agreement for a lease for a term not ex-
ceeding 35 years is to be charged with the lease
duty.— § 96.
5. An instrument chargeable as a lease in con-
sideration, in whole or in part, of produce or other
goods —
Where it is stipulated that the value shall amount
is to be charged in respect of it as if it were 'a
separate instrument for such. — § 8 (2).
11. An appropriated stamp (byword on the face
of it) cannot be used for an instrument of another
description. — § 9 (1). An instrument of the de-
scription to which a stamp is appropriated is not to
be duly stamped unless stamped with the stamp
appropriated to it. — § 9 (2).
12. All the facts and circumstances affecting the
liability of an instrument to ad valorem duty, or the
amount of it, are to be fully and truly set forth.
If not, penalty on person who executes and on
person concerned in the preparation, £10. — § 10.
13. Instrument chargeable with ad valorem duty
to or not exceed a given sum, ad valorem lease I in respect of money in foreign or colonial currency,
duty on such sum. the duty to be calculated on the value in British
A statement in the lease in regard to the value | currency, according to the current rate of exchange
of such produce or goods to be conclusive as ] at the date of the instrument- — § 11.
to stamp duty, unless and until shown to be : 14. Instrument chargeable with ad valorem duty
incorrect. — § 97. ; in respect of stock or marketable security, the duty
6. A notarial instrument is liable to the same to be calculated on the value, according to the
duty as an instrument of seisin — to wit, 5s,
7. Any instrument specifically charged by any
previous Act with the duty of 35s. is chargeable
with the duty of 10s. — § 4.
8. Instruments relating to the property of the
Crown, and to the private property of the sovereign,
are liable to same duties as instruments relating to
the property of the subject. — § 5
average price at the date of the instrument. — § 12.
15. If the instrument contains a statement of the
current rate of exchange, or average price, and is
stamped accordingly, it is to be deemed duly
stamped until statement shown to be untrue, and
that the instrument is in fact insufficiently stamped.
—§13.
1G. The duties apply to instruments executed
9. Instruments are to be so stamped that the ! in the United Kingdom, and to instruments, where
stamp may appear on the face of the instrument, j soever executed, relating to property situated, or
and cannot be applied to any other instrument | to any matter or thing done or to be done, in the
written upon the same piece of material. — § 7 (1).
Every instrument on the same piece of material is
to be separately stamped. — § 7 (2).
10. Instruments relating to several distinct
matters are to be separately stamped in respect of
United Kingdom. — § 17.
17. No instrument, except in criminal proceed-
ings, shall be pleaded or given in evidence, or
admitted to be good, useful, or available in law or
equity, unless it is duly stamped in accordance
each.— § 8 (1). An instrument liable to ad valorem I with the law in force wlien executed.— § 17